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INDONESIA
PERMANA
Published by Universitas Pancasakti Tegal
ISSN : -     EISSN : -     DOI : -
Core Subject : Education,
Education
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Articles 15 Documents
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Search results for , issue "Vol 4, No 1 (2012): Agustus" : 15 Documents clear
PERILAKU HARGA SAHAM ( STUDI DAMPAK PENGUMUMAN DIVIDEND CUT DAN DIVIDEND OMISSION TERHADAP CUMULATIVE ABNORMAL RETURN DI BURSA EFEK INDONESIA) ., Sunandar; ., Gunistiyo
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui signifikansi pengaruh pengumuman Dividend cut dan Dividend omission terhadap Cumulative Abnormal Return (CAR) di Bursa Efek Indonesia (BEI), (2) Mengetahui perbedaan secara signifikan rata-rata Cumulative Abnormal Return (CAAR) sebelum dan sesudah pengumuman Dividend cut dan Dividend omission di Bursa Efek UIndonesia (BEI), (3) Mengetahui pemenuhan syarat efisiensi pasar modal bentuk setengah kuat secara informasi (semistrong-form informationally effecienct market) di Bursa Efek Indonesia (BEI).  Hipotesis yang diuji (1) Terdapat Cumulative Abnormal return (CAR) yang signifikan pada hari-hari di sekitar pengumumkan Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI), (2) Tidak terdapat perbedaan yang signifikan rata-rata Cumulative Abnormal Return (CAR) sebelum dan sesudah perusahaan mengumumkan Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI), (3) Bursa Efek Indonesia sudah memenuhi syarat sebagai pasar modal yang efisien bentuk setengah kuat secara informasi (semistrong form informationally efficient market),. Metode analisis yang digunakan adalah (1) Alat analisis untuk menentukan signifikansi Cumulative Abnormal Return (CAR) saham di sekitar hari pengumuman Dividend cut dan Dividend ommision di Bursa Efek Indonesia (BEI) tahun 2005-2009 dengan One-sample t test, (2) Alat analisis untuk menguji perbedaan yang signifikan antara rata-rata Cumulative Abnormal Return (CAR) sebelum dan sesudah pengumuman Dividend cut dan Dividend omission di Bursa Efek Indonesia (BEI) tahun 2005-2009. Apabila data normal digunakan uji t (paired sample t test) dengan tingkat signifikansi ? = 5% dan apabila data  tidak normal  digunakan uji peringkat bertanda Wilcoxon (Wilcoxon sign rank test)  dengan  tingkat  signifikansi  a = 5%. Berdasarkan hasil analisis data dapat disimpulkan tidak terdapat perbedaan yang signifikan antara cumulative abnormal return (CAR) sebelum dan sesudah pengumuman dividend cut dan dividend omission. Implikasinya adalah bahwa bagi investor yang ingin menanamkan modalnya tidak perlu menunggu momentum dividend cut dan dividend omission, karena dari hasil analisis diketahui bahwa tidak terdapat perbedaan yang signifikan antara cumulative abnormal return (CAR) sebelum dan sesudah pengumuman dividend cut dan dividend omission. Kata kunci : Pengumuman Dividend cut dan Dividend omission, reaksi investor, Cumulative Abnormal Return (CAR).
PENILAIAN KINERJA PORTOFOLIO SAHAM DARI VARIABEL MAKRO EKONOMI (Studi Saham – Saham Manufaktur dan Perbankan di BEI Tahun 2005-2009) Utami, Yuni; Faqihudin, M
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

Portfolio in capital market context resembles financial assets of combination of several shares invested by investor in order to obtain optimal return with a minimum risk. The selected shares are shares with ultimate performance or out perform. The aim of study is to acquire empirical from the performace of each share that can be positively predicted by makro economic variables, and to measure how big is the influence of each variable. Population in this study are manufacture and banking  sharres listed at BEI during 2005 ? 2009 for as much as 158 company. Sample for this study are 136 selected company from population. Research data is obtained at BEI, BI and BPS . The entire model in this research is analyzed using logistic regression. The technique shows  that  the four variables  that can predict an out perform  share is unemployment, Product Domestic Bruto (PDB), inflation, and Kurs variables. It has profitability level of 0,000; 0.000;0,000; and 0,055 significance level  at ? 10%. However, the remain one variable is SBI rate can not Predicted performance share  respectively are not significant at ? 10%, thus can not predict and out perform share. From classification matrix with 50% cut off this model can result overall classification  value of  63,1%, which shows that the model is acceptable. Keyword : performance share, portfolio, makro economic variables
MENGENAL GREEN ACCOUNTING Astuti, Neni
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

Dunia usaha semakin berkembang, begitu juga dengan akuntansi terus berkembang. Akuntansi  konvensional yang selama ini hanya memberikan informasi tentang kegiatan perusahaan pada pihak ketiga (investor dan kreditor) yang memberikan kontribusi langsung terhadap kelangsungan hidup perusahaan, sedangkan pihak lain diabaikan. Akuntansi konvensional tidak mencukupi dan memadai untuk memenuhi tuntutan dunia bisnis yang semakin kompleks. Adanya tuntutan ini, maka akuntansi bukan hanya merangkum informasi tentang hubungan perusahaan dengan pihak ketiga, tetapi juga dengan lingkungannya. Pemahaman mengenai permasalahan lingkungan hidup akan mengarahkan perusahaan di dalam kebijakannya terutama terkait dengan keselamatan lingkungan hidup. Ada empat kondisi perusahaan terkait lingkungan hidup yaitu Lean Green, Defensive Green, Shaded Green dan Extreme Green. Pilihan strategi  disesuaikan dengan kondisi matrik perusahaan tersebut. Key Words: Green Accounting, Lean Green, Defensive Green, Shaded Green and Extreme Green.
PERSEPSI PROFESI AKUNTAN TENTANG PENTINGNYA ETIKA DAN TANGGUNG JAWAB SOSIAL UNTUK PENCAPAIAN TUJUAN PERUSAHAAN Utami, Yuni; Mubarok, Abdullah
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

The research is aimed to know (1) how perception to accountant profession (lecturers, management accountants, students) abaut the interesting ethics and social responsibility to reach corporate goals. (2) are there significant difference to perception between each the accountant profession components. Perception between accountant profession abaut the interesting ethics and social responsibility to reach corporate goals is analyzed by comparing with the total of counting score to each component of respondents and the total of ideal score. Than it is interpreted by interpretation score cretaria. The difference of perception between each the accountant profession components is analyzed by Analysis of Variance (ANOVA) methods ( post hoc test ). The research show that commonly the  accountant profession have good perception abaut the interesting ethics and social responsibility to reach corporate goals. From the third component, lecturer have the most good perception. Maybe, the lecturer not only teachs but also educates ethics. The studies also resumes that there is not  siginificant difference to perception between each the accountant profession components  (lecturers, management accountants, students).   Keyword: perception, accountant profession, lecturers, management accountants, Students, ethics, social responsibility
EFFECT OF ACCOUNTING PROGRAM DEVELOPMENT BANK STATEMENT OF FINANCIAL ACCOUNTING STANDARDS BASED ON THE FINANCIAL DISTRICT IN BMT TEGAL ., Sumarno; ., Mulyanto
PERMANA Vol 4, No 1 (2012): Agustus
Publisher : PERMANA

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Abstract

The purpose of this study to analyze the effect of bank accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. The hypothesis in this study is thought to affect the use of banking accounting program for the preparation of financial statements in financial accounting standards in BMT Tegal regency. Its population is on the BMT Tegal regency Employee Data collection methods used questionnaires.. Data analysis methods used in this research that analyzes the correlation coefficient rank spearman, coefficient of determination analysis and hypothesis testing of correlation coefficient rank spearman. From the calculation results obtained values ??of r s = 0.54 which means there is a strong and positive relationship between banking accounting program with the preparation of financial statements in BMT in Tegal regency.. Analysis of Determination with the calculated r 2 = 54.5%, it was known whether or not the preparation of financial statements is affected by BMT Tegal regency, while the remaining 45.5% (49.59%) is derived from the influence of other variables are undefined... Keywords: Program, Finance

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